2000 (3) TMI 91 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, Court No. I, New Delhi clarified that the value of transformer oil should not be included in the assessable value of transformers if the oil is directly dispatched from its place of production to the installation site. The demand for duty on the value of transformer oil was set aside, and the appeal was allowed in favor of the appellants.